Amendment of section 54.

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..... Act, with effect from the 1st day of April, 2024, (a) in sub-section (1), after the second proviso, the following proviso shall be inserted, namely: Provided also that where the cost of new .....

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..... Provided further that the capital gains in excess of ten crore rupees shall not be taken into account for the purposes of this sub-section. . - - statute, statutory provisions legislation, la .....

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